Question 5. (20 points) Pontrain Imports will be liquidated. Its current balance sheet is shown below. Current assets are sold for $2,100,000 and fixed assets are sold for $5,000,000. All fixed assets are pledged as collateral for all mortgage bonds. Subordinated debentures are subordinate only to notes payable. Trustee costs are $500,000. Sale of current assets 2,100,000 Sale of fixed assets 5,000,000 Trustee costs 500,000 Before Before Default Balance Sheet Default Current Assets 3,000,000 Accounts payable 465,000 Net fixed assets 7,600,000 Accrued taxes 80,000 Accrued wages 95,000 Notes payable 60,000 Total current liabilities 700,000 First-mortgage onds 0,000 Second-mortgage bonds 3,500,000 Subordinated debentures 4,500,000 Common stock 200,000 Retained earnings (300,000) Total assets 10,600,000 Total claims 10,600,000 a. How much will SHs receive? b. How much will mortgage bondholders receive? c. How much will priority creditors receive